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1998 - 2023

Current editor(s): G.W. Dean and S. Jones

From Accounting Foundation, University of Sydney
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Volume 59, month 06, 2023

Does Earnings Quality Influence Corporate Social Responsibility Performance? Empirical Evidence of the Causal Link pp. 493-540 Downloads
Sudipta Bose and Chuan Yu
The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China pp. 541-569 Downloads
Xingtong Fang, Kaigang He, Beilei Mei and Jianfang Ye
Disentangling Sentiment from Cyclicality in Firm Capital Structure pp. 570-605 Downloads
Haitham A. Al‐Zoubi, Jennifer A. O'Sullivan, Aktham I. Al‐Maghyereh and Brendan J. Lambe
An Empirical Investigation of the Effect of CFO Power on Disclosure Quality pp. 606-649 Downloads
Lutfa Tilat Ferdous, Kamran Ahmed and Darren Henry
Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels pp. 650-696 Downloads
Sarowar Hossain, Jeff Coulton and Jenny Jing Wang

Volume 59, month 03, 2023

Liansheng Wu and Jason Xiao
Should More Internally Generated Intangible Assets Be Recognized? A Commentary pp. 6-31 Downloads
Xuejing Xie and Weiguo Zhang
When Investors Speak, Do Firms Listen? The Role of Investors' Dividend‐related Complaints from Online Earnings Communication Conferences pp. 32-75 Downloads
Le Lin, Ke Liao and Deren Xie
Corporate Innovation and Disclosure Strategy pp. 76-133 Downloads
Zheyuan Zhang, Huiying Wu, Sammy Xiaoyan Ying and Jiaxing You
Does the Prohibition of Long‐lived Asset Impairment Reversals Affect Corporate Innovation? Evidence from a Quasi‐experiment in China pp. 134-162 Downloads
Huilong Liu, Jianqiu Liu, Hong Wang and Dan Yang
Using Available‐for‐sale Securities to Smooth Earnings: Evidence from China pp. 163-196 Downloads
Ruichang Lu, Weijia He and Xiaojun Zhang
Multiple Large Shareholders and Financial Reporting Quality: Evidence from China pp. 197-229 Downloads
Rongli Yuan, Yadong Han and Zhanliao Chen
Audit Effort and Stock Price Crash Risk pp. 230-257 Downloads
Xiaomei Han, Wei Luo, Liansheng Wu and Wei Zhou
Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts pp. 258-299 Downloads
Meng Lyu, Xiaojie Christine Sun and Bing Wang
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management pp. 300-339 Downloads
Ran An, Wentao Li, Di Wang, Yanyan Wang and Lisheng Yu
The Effect of Audit Partner Diversity on Audit Quality: Evidence from China pp. 340-380 Downloads
Kevin Koh, Li Li, Xuejiao Liu and Chunfei Wang
Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments pp. 381-410 Downloads
Lijing Tong, Bin Wu and Min Zhang
The Benefit of Frequent Corporate Philanthropy pp. 411-436 Downloads
Bingxuan Lin, Jianhua Liu, Rui Lu and Liang Sun
I Feel Your Pain: The Effect of Regulator as a Minority Shareholder on Merger and Acquisition Performance pp. 437-465 Downloads
Xin Wang, Jiacai Xiong, Caiyue Ouyang and Feida Zhang
A Family Member or a Professional Manager? The Role of Trust in the Choice of CEO in Family Firms pp. 466-492 Downloads
Chengfang Wang, Tingting Ye, Jiyuan Li and Changli Zeng

Volume 58, month 12, 2022

Excess Cash Holdings, Stock Returns, and Investment Organicity: Evidence from UK Investment Announcements pp. 603-647 Downloads
Edward Jones, Hao Li and Oluwagbenga Adamolekun
The Post‐earnings Announcement Drift: A Pre‐earnings Announcement Effect? A Multi‐period Analysis pp. 648-678 Downloads
A. William Richardson and Kevin Veenstra
Brain Gain: The Effect of Employee Quality on Corporate Social Responsibility pp. 679-713 Downloads
Muzhi Wang and Weichen Yan
Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading? pp. 714-741 Downloads
Tao Chen and Andreas Karathanasopoulos
Moderating Effect of Error Source on the Continued Influence of Retracted Disclosure on Individual Investors’ Judgements pp. 742-758 Downloads
Seet‐Koh Tan
Who's Greenwashing Via the Media and What are the Consequences? Evidence From China pp. 759-786 Downloads
Jerry Cao, Robert Faff, Jing He and Yong Li

Volume 58, month 09, 2022

The Effect of Dialect Sharing on Corporate Cash Holdings in China pp. 393-431 Downloads
Guoqiang Hu, Jason Zezhong Xiao and Yuhan Zhen
Regulation‐induced Disclosures: Evidence of Information Overload? pp. 432-478 Downloads
Joost Impink, Mari Paananen and Annelies Renders
The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties pp. 479-522 Downloads
Nathan Zhenghang Zhu, Kun Tracy Wang and Mark Wilson
The Capitalization Effect of Imputation Credits on Expected Stock Returns pp. 523-566 Downloads
Anh Le, Xiangkang Yin and Jing Zhao
Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity pp. 567-588 Downloads
Jonathan A. Batten, Harald Kinateder and Niklas Wagner
Audit Risk Evaluation Using Data Envelopment Analysis with Ordinal Data pp. 589-602 Downloads
Gholam R. Amin, Osama El‐Temtamy and Samy Garas

Volume 58, month 06, 2022

Concepts‐based Accounting Standards pp. 209-232 Downloads
Mark Penno
Individuating Assets and Liabilities in Financial Accounting pp. 233-261 Downloads
Brian A. Rutherford
An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐2 pp. 262-299 Downloads
Tuba Toksoz
Published Accounts, Stewardship, and Decision Making: A Case Study 1863–1940 pp. 300-333 Downloads
John Richard Edwards and Trevor Boyns
How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation pp. 334-364 Downloads
Kevin Holland, Sarah Lindop and Nor Shaipah Abdul Wahab
Do Firms Learn from Pre‐announcement Experience? Evidence from Optimistic Pre‐announcements and Market Responses pp. 365-392 Downloads
Youngdeok Lim and Hyung Il Oh

Volume 58, month 03, 2022

Financial Market Manipulation, Whistleblowing, and the Common Good: Evidence from the LIBOR Scandal pp. 1-23 Downloads
Jonathan Batten, Igor LonČarski and Peter G. Szilagyi
Signalling in Initial Coin Offerings: The Key Role of Entrepreneurs’ Self‐efficacy and Media Presence pp. 24-61 Downloads
Daniel Czaja and Florian Röder
Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study pp. 62-104 Downloads
Andrei Filip, Gerald J. Lobo, Luc Paugam and Hervé Stolowy
Misvaluation and the Asset Growth Anomaly pp. 105-141 Downloads
Neophytos Lambertides
Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK pp. 142-173 Downloads
Lorenzo Simoni, Stefan Schaper and Christian Nielsen
Terrorism and Corporate Tax Avoidance pp. 174-208 Downloads
Haoran Xu and William J. Moser

Volume 57, month 12, 2021

Detecting Real Activities Manipulation: Beyond Performance Matching pp. 619-653 Downloads
Thomas A. Gilliam
CEO Network Centrality and the Likelihood of Financial Reporting Fraud pp. 654-678 Downloads
Salim Chahine, Yiwei Fang, Iftekhar Hasan and Mohamad Mazboudi
Momentum, Reversals, and Business Cycle Turning Points pp. 679-708 Downloads
Byoung‐Kyu Min and Yuchao Xiao
Product Market Competition and Firms’ Disclosure of Cross‐segment Differences in Performance pp. 709-736 Downloads
Roland Königsgruber, Pietro Perotti, Oliver Schinnerl, Fanis Tsoligkas and David Windisch
Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality pp. 737-779 Downloads
Hao Yang, Laura Le Luo and Asit Bhattacharyya
The Funding of Higher Education: An Empirical Examination of the Cost of Education in Business Schools pp. 780-809 Downloads
Keith A. Houghton, Nancy Bagranoff and Christine Jubb

Volume 57, month 09, 2021

Re‐orienting the Statement of Cash Flows Around Cash Flows to Equity Holders pp. 407-420 Downloads
D. Dichev Ilia
Direct Method Operating Cash Flow Disclosures: Determinants and Incremental Usefulness pp. 421-467 Downloads
Baljit K. Sidhu and Chuan Yu
Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach pp. 468-501 Downloads
Ferhat D. Zengul, Nurettin Oner, James D. Byrd and Arline Savage
Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital pp. 502-556 Downloads
Solomon Opare, Muhammad Nurul Houqe and Tony van Zijl
Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes pp. 557-592 Downloads
Elaine Stewart and Ciaran Connolly
55 years of Abacus: Evolution of Research Streams and Future Research Directions pp. 593-618 Downloads
Guilherme Belloque, Martina K Linnenluecke, Mauricio Marrone, Abhay K Singh and Rui Xue

Volume 57, month 06, 2021

Asset Redeployability and Corporate Tax Avoidance pp. 183-219 Downloads
Mostafa Monzur Hasan, Ahsan Habib and Nurul Alam
Re‐exploring Fair Value Accounting and Value Relevance: An Examination of Underlying Securities pp. 220-250 Downloads
Steve Fortin, Ahmad Hammami and Michel Magnan
The Impact of Damage Apportionment on Internal Control System Quality and Financial Reporting Accuracy pp. 251-296 Downloads
Reinhard Schrank
Executive Compensation and Company Valuation pp. 297-324 Downloads
Andreas Schueler
The Macbeth Factor: The Dark Side of Achievement‐driving Analysts pp. 325-361 Downloads
K. Hung Chan, Ray R. Wang and Ruixin Wang
Do Politically Connected Firms Pay Less Toward Environmental Protection? Firm‐level Evidence from Polluting Industries in China pp. 362-405 Downloads
Lihong Wang, Shaoqing Kang and Hongjun Wu

Volume 57, month 03, 2021

The Effect of Auditor Style on Reporting Quality: Evidence from Germany pp. 1-26 Downloads
Vlad‐Andrei Porumb, Abe De Jong, Carel Huijgen, Teye Marra and Jan Van Dalen
Choosing the Level of Significance: A Decision‐theoretic Approach pp. 27-71 Downloads
Jae Kim and In Choi
Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm pp. 72-100 Downloads
Martin Carlsson‐Wall, Katarina Kaarbøe, Kalle Kraus and Anita Meidell
Stock and Bond Return Comovement as a Different Way to Assess Information Content: The Case of Debt Covenant Violation Disclosures pp. 101-125 Downloads
Paul A. Griffin, David Lont and Kurt Purdon
The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator pp. 126-152 Downloads
Alan Sangster
Does Internal Corporate Governance Complement or Substitute for External Auditing? Evidence from China's Anti‐corruption Campaign pp. 153-182 Downloads
Qinglu Jin, Yuchao Jin, Gary Gang Tian and Yang Xuan
Page updated 2023-06-09